Luke-Acts does not present the death of Jesus as having any atoning significance.

Critics argue that Luke's omission of Mark 10:45, which describes Jesus' death as a 'ransom for many,' indicates a rejection of its atoning significance. However, this omission does not necessarily imply disagreement; Luke may have chosen to exclude this passage to avoid redundancy with similar material found elsewhere in his Gospel. Additionally, Luke's modification of the phrase 'poured out for many' to 'poured out for you' should not be interpreted as a denial of atonement, as this change serves a literary purpose rather than a theological one. Furthermore, the statement in Acts 20:28 that God bought the church with His own blood reinforces the sacrificial nature of Jesus' death, suggesting that Luke did indeed view it as atoning. Lastly, the reference to the cup as 'the new covenant in my blood' in Luke 22:20 ties Jesus' death to the sacrificial system, indicating that Luke recognized its soteriological significance.